INTRODUCTIONSCOPE AND APPLICABILITYREQUIREMENTS FOR DEFINED BENEFIT PENSION AND OPEB PLANSCALCULATION OF THE ARCPARAMETERS FOR ACTUARIAL CALCULATIONS, INCLUDING THE ARCNET PENSION OBLIGATIONNET OPEB OBLIGATIONRECORDING PENSION-RELATED ASSETS, LIABILITIES, AND EXPENDITURES/EXPENSESRECOGNITION OF OPEB EXPENSES/EXPENDITURES, LIABILITIES AND ASSETSADDITIONAL GUIDANCE ON EXPENDITURE/EXPENSE RECOGNITIONGASB TECHNICAL BULLETIN 2006-1 – ACCOUNTING AND FINANCIAL REPORTING BY EMPLOYERS AND OPEB PLANS FOR PAYMENTS FROM THE FEDERAL GOVERNMENT PURSUANT TO THE RETIREE DRUG SUBSIDY PROVISIONS OF MEDICARE PART D (GASBTB 2006-1)GASB TECHNICAL BULlETIN 2008-1 – DETERMINING THE ANNUAL REQUIRED CONTRIBUTION ADJUSTMENT FOR POSTEMPLOYMENT BENEFITS (GASBTB 2008-1)EMPLOYER PENSION AND OPEB DISCLOSURESEMPLOYERS WITH DEFINED CONTRIBUTION PLANSOTHER PROVISIONSSUMMARY